2009 (7) TMI 1130 - AT - Customs

Confiscation - Buff upper finished leather - penalty - Held that - Since there is no intention to export prohibited goods and the goods have been only allowed to be taken back for re-processing, there is no reason to interfere with the impugned order which is accordingly upheld - confiscation and penalty set aside - appeal dismissed - decided against Revenue.

Summary

The Appellate Tribunal CESTAT CHENNAI upheld the decision of the lower appellate authority to set aside the confiscation of "Buff upper finished leather" and penalty. The Tribunal ruled that since there was no intention to export prohibited goods and the items were allowed for re-processing to conform to the definition of finished leather, the confiscation and penalty were not warranted. The appeal by the Revenue was rejected.